However, it is observed from the records available on the MCA portal that the company has not filed the said Financial Statements till date. Annual Returns and Financial Statements since the Financial Year 2021-22, therefore it cannot ascertain whether it has any holding or subsidiary company. Hence, the benefit of section 446(B) of the Companies Act, 2013 cannot be granted to the company. 04.08.2026 under Section 137(3) of the Companies Act, 2013 for violation of Section 137 of the Companies Act, 2013. For penal consequences of non-payment of penalty within the prescribed time limit, please refer Section 454(8) of the Companies Act, 2013.